Alpha Computer Service Corp. v. State Tax Commission

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which assessed tax deficiencies against petitioners. Alpha Computer Service Corporation (hereinafter Alpha Computer) is a New York corporation engaged in the sale of data processing services. Alpha Computer owns all of the stock of Alpha Broadcasting Company, Inc. (hereinafter Alpha Broadcasting), a Pennsylvania corporation engaged in operating a radio station in Williamsport, Pennsylvania, and…